国际会计与跨国企业（英文版）

CONTENTS
Chapter1InternationalAccountingandInternationalBusiness
Introduction
TheInternahonalDevelopmentoftheAccountingDiscipline
NationalDtherencesinAccounhngSystems
TheEvolutionandSignificanceofInternationalBusiness
ACcountingAspectSofInternationalBusiness
TheFieldofInternationaIAccounting
OverviewoftheText
ChaPter2AccountingDevelOPmentintheGlobalEconomy
Introduchon
EnvironmentalInf'luencesonBusinessandManagement
EnvironmentalInfluencesonAccounting
MajorDevelopmentalFactors
ACcountabilityandMulhnationalEnterprises
CultureandtheGlobalEnvironment
Internationa1PressuresforAccountingChange
Summary
ChaPter3ComParativeInternationalFinancialAccotmdrig
Introduchon
PurposesofInternahonalClassification
ClassificationofAccountingandReportingSyStems
CulturalInfluencesonAccountingSystems
Culture,SocietalValues,andAccounhng
ComparatiVeACcounhngSyStems
AnglodriericanAccounting
NordicACcounting
GermanicAccounting
LahnACcounting
AsianAccounting
Summary
ChaPter4InternationalhadalStatementAnalySis
Introduction

InternationalAccountingDifferencesandFinancialStatement
Analysis
MajorDifferencesinAccounhngPrinciplesAIoundtheWOrld
TheImpactofU.S.Al.KAccounhngDifferences:Aopantitative
Anabeis
AG1obalPerspectiveonEarningsMeasurement
AComparahveGlobalAnalysis
InternationalAccounhngDifferencesandtheStockMarket
FactorsInfluencingMeasurementDifferences
GlobalACcounhngHarmonization
Summary
ChaPter5lnternationalThanSParencyandDisclosur
Introduction
DisclosureinCorporateReportS
InternationalDisclosureRegulation
ReporhngTrends
FrequencyandTimelinessofReporhng
GrowingPressuresforTransparenCy
Summary
ChaPter6GlobalHarmochationofAccountingandRePorting
Introduction
GOVernments
TradeUnionsandEmployees
InvestOrs
BankersandLenders
AccountantSandAuditOrs
TheInternahonalHarmonizationandDisclosureDebate
Summary
ChaPter7InternationalBu8inessCowhinations,Goodwh
andIntangibfes
Introduction
ConsoIidatedFinanciaIStatementS
FundsandCashFlowStatementS
JointVentureAccounhng
GoodwillandIntangibles
Goodwill
Brands,Trademarks,Patents,andRelatedIntangibles
ResearchandDevelopment
Summary
chaPter8WationalsegmentRePorting
UsersandUsesofSegmentInformahon
TheBenefitSof'SegmentReporhng
TheCostSofSegmentReporting
InternationalAccountingStandards'

RegUlationsAroundtheWOrld
SegTnentReportingProblems
Summary
ChaPler9ForeignCurrenCyTranSactions
Introduction
ForeignExchange
ForeignCurrencyTransactions
Summary
chaPter10ForetwCurrencyTranSation
Introduction
KeyDefinitions
TranslationMethodologies:AnOverview
InternationalACcountingStandards
HistoricalDevelopmentintheUnitedStates
FASBStatement52
Non-U.S.TranslahonPrachces
UseofDerivativestoHedgeaNetInvestment
DisclosureofDerivativeFinancialInstruments
Summary
ChaPter11InternationalAccountinforPriceChanges
ImpactofInflahonontheCorporation
ACcountingMeasurementAlternahves
InternationalAccountingStandards
ComparatiVeNahonalRegulahonandPractice
ProblemsandProspectS
Summary
ChaPter12InternationalAnWIssues
Introduchon
TheACcountingandAndihngProfession
GlobalAnditServicesandtheInternationalAnditingChallenge
GlobalAccountingFirms
AuditStandards
lnternationalHarmonizationofAuditStandards
Summary
ChaPter13ManagementO~zationandControlofGlobalOperations
Introduction
OrganizahonalStructure
CentralizahonversusDecentralization
FirmStructureandtheAccountingFunchon
ManagementInformationSystemsandtheGlobalFirm
InternalControlandtheInternalAndit
Summary

chaPter14InternationalBudgetingandPerfOrmanceEvaluaon
Introduction
TheStrategicControlProcess
EmpiricalStudiesofDifferencesinManagementAccounhngand
ControlPrachcesAcrossNahons
ChallengesofControlintheGlobalFirm
Intra-CorporateTransferPricing
Coshng
Qpality
PerformanceEvaluahonIssues
EconomicValueAdded
TheBalancedScorecard
Summary
chaPter15InternadonalTaxationIssues
Introduction
DirectTaxes
IndirectTaxes
TheAvoidanceofDoubleTaxahonofForeignSourceIncome
U.S.TaxationofForeignSourceIncome
TaxEffectsofForeignExchangeGainsandLosses
TaxIncentives
TaxDimensionsofExpatriates
IntracorporateTransferPricing
TaxPlanningintheInternahonalEnvironment
Summary
NameandComPanyIndex
SubjectIndex